Application of management accounting methods in Polish enterprises Cover Image

Zastosowanie metod rachunkowości zarządczej w przedsiębiorstwach w Polsce
Application of management accounting methods in Polish enterprises

Author(s): Anna Szychta
Subject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce

Summary/Abstract: The transformation of Poland’s economic system in the 1990s as a result of transition from a centrally-planned economy to a market-based system involves significant changes in the regulatory context and in accounting practice and education. This paper presents the scope of application of management accounting concepts and methods in 60 Polish enterprises covered by a questionnaire survey carried out by the author between November 1998 and December 1999 in enterprises located in central and southern Poland. The selected companies were interviewed by means of a postal survey, with inquiry forms delivered in person in some cases. The detailed analyses carried out in this paper and the conclusions presented there were also based on information obtained from documentary evidence kept by the enterprises and from direct interviews conducted by the author. The empirical research carried out is aimed at verification of hypotheses including the following: · modification of cost accounting systems and implementation of management accounting tools in Polish enterprises is brought about by many different factors, the most important being growth of competition and ownership changes in business entities, · Polish enterprises implement mostly the methods and techniques of operational manage-ment accounting, · short-term budgeting for cost centres is the most widely used method of management ac-counting.

  • Issue Year: 2001
  • Issue No: 05
  • Page Range: 101-119
  • Page Count: 18
  • Language: Polish